It was an extraordinarily complex detail in an already labyrinthine deal. Some years ago, Dybala had sold his image rights – the right a player possesses to control, sell, license and otherwise monetise his likeness – to the Malta-based Star Image Company, owned by his former agent, Pierpaolo Triulzi.
That meant that, before any transfer could be ratified, Spurs would have to reach a financial agreement with the company since image rights are not legally recognised by the Premier League.
The Independent was told by sources close to the Italian side of the deal that this fee would be significantly lower than the £40m quoted by several Italian newspapers. But it was still a headache, for both Spurs and Juventus.
https://www.independent.co.uk/sport/football/transfers/tottenham-transfer-news-paulo-dybala-image-rights-paris-saint-germain-deadline-day-a9047451.html